search query: @author Seida, J. A. / total: 2
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| Author: | Cready, W. M. Hurtt, D. N. Seida, J. A. |
| Title: | Applying reverse regression techniques in earnings-return analyses |
| Journal: | Journal of Accounting & Economics
2000 : OCT, VOL. 30:2, p. 227-240 |
| Index terms: | EARNINGS MEASUREMENT REGRESSION ANALYSIS |
| Language: | eng |
| Abstract: | Measurement error in unexpected earnings is recognized as a source of bias in examinations of the relation between earnings and returns. Reverse regression procedures are commonly used as a means of coping with its bias. This study examines the properties of reverse regression procedures in multi-interacted variable settings with a specific focus on the earnings response coefficient (ERC) analysis of Collins and Kothari (J. Account. Econom. 11, 1989, 143). |
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